double_odds

I received a CP2000 notice on 2/27/2012 for the tax year 2010. It stated I owed additional taxes for under-reporting gambling winnings. I paid the additional tax at the time planning on filing a 1040X at a later date because I had gambling losses that exceeded the additional gambling winnings I had failed to report. It wasn't until I received a Notice of Additional Tax Due from NY State this week, that I realized I never sent in the 1040X. I understand there is a 3 year limit on the 1040X but is that from the date the original tax was paid or the date of the CP2000? Is there any way I can still contest the CP2000 or have I lost the money? And what about the taxes NY State says I owe them? Thanks in advance for any help!